電子發票的執行成效與影響

The Implementation Effectiveness and Impact of Electronic Government Uniform Invoice

李欣燕(Li Hsin-Yen)

指導教授 ： 莊國榮

國立政治大學/社會科學學院/公共行政學系/碩士(2020年)

https://doi.org/10.6814/NCCU202000264

摘要

電子發票自民國89年起開始推動，至今已發展至全面躍升階段，政府投注大量成本，是否能如期達成目標？其成效為何？本研究聚焦於106至109年推行的「電子發票全面躍升計畫」，欲釐清此計畫的政策目標、執行成效與影響。研究方法為文獻分析法與深度訪談法，訪談對象分為公務人員、加值中心、營業人及專家學者四大類別，共計12位。採用政策評估指標衡量並對照政策目標分析政策執行成效。此外，歸納出導入電子發票後對於政府與營業人的延伸性效果為何，再結合影響政策執行因素探討關鍵影響因素，最後提出可供政府制定政策的參考建議。
　　本研究彙整受訪者的目標，其中提升無紙化比例以及提高稅務稽徵效率為延續性目標，其餘兩項目標為擴增「電子發票整合服務平台」效能與發展跨域資料應用。對應政策目標，本研究得出五項執行成效：第一、無紙化的推動成效；第二、稅務稽徵效率明顯提升；第三、「電子發票整合服務平台」功能的優化成效；第四、跨域資料應用的推動成效；第五、電子發票對於食品溯源追蹤的執行成效。電子發票於政府層面產生的延伸性效果為減少違法虛設行號情形，於營業人層面則是降低成本、部分營業人需增加人力掌握發票上傳作業、無需仰賴電子發票制定銷售策略以及營業人需負擔導入設備成本。影響政策執行因素包括政府執行機關的特質、政府執行人員對政策的認同程度、營業人接納政策程度、政府機關對營業人提供的協助、政府執行人員與營業人的溝通以及社會氛圍的轉變。根據上述分析與討論，提出五項建議，分別為開展更多大數據分析的可能、凝聚執行人員共識、設置落日條款、發揮產業鏈關係之影響力以及提高加值中心設立申請門檻並定期評鑑。

關鍵字

電子發票 ； 影響政策執行因素 ； 政策評估

並列摘要

Electronic Government Uniform Invoice(eGUI) starts in 2000. Now it has come to the Stage for Comprehensive Promotion. The government has spent a lot of costs on it. Does it achieve the goals as expected? And how about its effectiveness? This paper will focus on “ Planning in stage for comprehensive promotion of electronic Government Uniform Invoice ” which starts from 2017 to 2020, in order to clarify the policy goals, the implementation effectiveness and impact. The research methods are literature review and in-depth interview. The twelve interviewees include four categories, which are public servants, electronic Government Uniform Invoice value-added centers, entrepreneurs and experts. The paper adopts policy evaluation criteria and policy goals to analyse policy implementation effectiveness. Besides, conclusion from bringing the electronic Government Uniform Invoice to the government and entrepreneurs of stretching effect. And then combine the policy implementation factors to discuss key influencial factors. Finally, give sugesstions for government to make the policy.
This paper compiles goals which interviewees think are of importance. Promoting the percentage of paperless and promoting tax efficiency are derivative goals, the other two goals are to promote the efficacy of electronic Government Uniform Invoice platform and develop across boundary information application. Corresponding to policy goals, this paper concludes five implmentation effectivenesses: (a)the implmentation effectiveness of paperless; (b) the efficiency of tax cost has promoted evidently; (c)the function optimization effectiveness of electronic Government Uniform Invoice platform; (d) the implmentation effectiveness of across boundary information application; (e)the implmentation effectiveness of electronic Government Uniform Invoice in food traceability. The electronic Government Uniform Invoice’s stretching effect on government is to decrease business entity issuing false uniform invoices, as for entrepreneurs is to cut down costs, some entrepreneurs have to increase people to control electronic Government Uniform Invoice uploading, not necessarily rely on electronic Government Uniform Invoice to make the marketing strategy, and entrepreneurs have to afford costs of importing the equipment. The policy implementation factors include the character of the executive agency in government, the agreementof executive staffs’ in government on the policy, the degree of exceptence for the entrepreneur, the assistance government offer to entrepreneurs, the communication between executive staffsin government and entrepreneurs and the change of society atmosphere. According to the analysis and discussion above, give five suggestions which are to develop more possibilities on big data analysis, to garner executive staffs’consensus, to set sunset clause, to deploy influence of sale relationship, to raise the limitation of electronic Government Uniform Invoice value-added centers’foundation application and to evaluate regularly.

並列關鍵字

Electronic Government Uniform Invoice(eGUI) ； Policy implementation factor ； Policy evaluation

參考文獻

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全國法規資料庫（2019）。食品安全衛生管理法，2019年12月19日，取自：https://law.moj.gov.tw/LawClass/LawAll.aspx?PCode=L0040001。

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